European UnionGermany ECJ C-141/20 (Norddeutsche Gesellschaft für Diakonie mbH) – AG Opinion – VAT group: Controlling member not necessarily representative of VAT group 13 January 2022
France Operations between head office and branches: the French tax authorities comment on EU cases Skandia and Dansk bank 13 January 2022
United Kingdom VAT Group Registration applications – VAT accounting and reporting pending HMRC’s response 12 January 2022
United Kingdom FTT: Sale of shares, recovery of VAT on professional services (Hotel La Tour Ltd) 22 December 2021
European UnionWorld Looking back @2021 #18: VAT Grouping, a tool to avoid VAT leakage, optimize VAT receivables and simplify processes 18 December 2021
European UnionGermany Comments on ECJ C-868/19: Restrictions for partnerships to be controlled companies in VAT groups are inadmissible under EU VAT law 10 December 2021
Germany How to establish a VAT group — New risk for VAT groups that are not based on identical management or domination agreements but merely on directors’ resolutions 10 December 2021
Poland Q&A: VAT groups, Slim VAT 2, structured invoices and other important changes in VAT for 2022 02 December 2021
Ireland Budget 2022: Cancellation fees including forfeited deposits would be vatable, … 28 November 2021
Italy VAT treatment of post-Brexit transactions between an Italian branch and a parent company belonging to a UK VAT Group 25 November 2021
Poland Polish Deal, signed by President, includes establishing the rules of taxation in the VAT group 18 November 2021
Italy VAT treatment of post-Brexit transactions between an Italian branch and a parent company belonging to an English VAT Group 11 November 2021
Netherlands Refusing a shareholder as an authorized representative does not limit organizational interdependence 08 November 2021
Italy Answer 757: VAT Group – Delineation of the subjective perimeter – Starting date for the inclusion of newly established companies in the VAT Group 03 November 2021